> For the complete documentation index, see [llms.txt](https://ledgera.gitbook.io/api/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://ledgera.gitbook.io/api/introduction.md). # Introduction **Ledgera - Ledger as a Service** enables fast construction of an accounting system that records financial transactions within a double-entry accounting standard, with a simple and user-friendly interface and offers in real-time balance control generating transaction statements. This product has been developed to serve as a financial record, addressing **balance competition on a large scale**, with cutting-edge technology to meet aggressive SLAs (Service Level Agreements) such as those in the card industry and the Brazilian PIX system without further processing or recalculations. The financial standard has been structured to deliver **observability** of both **synthetic** balance views and **detailed** analytical transaction views, facilitating export to accounting ERPs (Enterprise Resource Planning). The system provides **real-time visibility** of all balances across all accounts, allowing easy construction of control systems such as Bank Treasury, Split Payment products, Fast Checkout, and Cashbacks. The **transaction configuration** meets the demands of external authorizations for card transactions and subsequent settlement, including deferred processes for confirmation or reversal. With **customizable currencies**, it is possible to create various systems for the foreign exchange market, with dynamic inclusion of rate spreads, creation of point systems with automatic conversion in segregated balances. The solution is structured as **multi-tenancy**, serving conglomerates of companies in the same structure with the security of a logical division between their records and specific business rules per company, providing subsequent unified reports. Highlighted functionalities: * Double-entry registration by design: it is impossible to register a credit in an account without a corresponding debit * Customizable assets: allows the creation of custom currencies and point systems * Multi-currency transactions: with options for overflow between the involved currencies * Single or dual message transactions: transactions can be simple or require confirmation / reversal after authorization * Deferred settlements: it is possible to configure confirmation / reversal behavior with values different from those of the initial authorization * Customizable balances: allows the configuration of transaction authorizations for pending balances in accounts, separate from the main balance, as well as locked balances * Chart of accounts setup, daily book, general journal for every tenant of the system * Full individual customization of a transaction * Balance sheet view: check the balance of cash book balances in a single online location or closed for previous dates * Standards for inconsistency analysis: processes for observing the system's health on a large scale. --- # Agent Instructions This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com. ## Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation by asking a question. Perform an HTTP GET request on the following URL with the `ask` and `goal` query parameters: ``` GET https://ledgera.gitbook.io/api/introduction.md?ask=&goal= ``` `ask` is the immediate question: it should be specific, self-contained, and written in natural language. `goal` is what the user is ultimately trying to achieve, the reason they need the answer. Sharing it helps GitBook give you a better, more relevant answer. A goal is most helpful when it describes the outcome the user wants rather than restating the question. For example, with `ask=how do I create an API token`, a goal like `automate deployments from our CI pipeline` lets GitBook tailor the answer to that use case. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.